Legal Opinion
Florida Department of Revenue v. DeMARIA
District Court of Appeal of Florida
Decided November 5, 1975No. Y-104PublishedCited by 3 opinions
1Opinion of the Court
321 So.2d 101 (1975)
FLORIDA DEPARTMENT OF REVENUE, an Agency of the State of Florida, Appellant,
v.
Joseph A. DeMARIA, Appellee.
No. Y-104.
District Court of Appeal of Florida, First District.
November 5, 1975.
Robert L. Shevin, Atty. Gen., James D. Whisenand and Joseph C. Millichamp, III, Asst. Attys. Gen., for appellant.
Shalle Stephen Fine, Miami, for appellee.
2Per curiam
The Order of the learned trial judge is adopted as the opinion of this Court, viz:
"Decision of this case turns upon the answer to this question:
`Does a deed by which a corporation transfers real estate to its sole stockholder, subject to an…
Also in this document: Dissent.
3Cases cited3 opinions
- Kendall House Apts., Inc. v. Department of RevenueSupreme Court of Florida · 1971
- State Ex Rel. Palmer-Florida Corporation v. GreenSupreme Court of Florida · 1956
- Rasberry v. DickinsonDistrict Court of Appeal of Florida · 1971
4Cited by3 opinions
- Florida Dept. of Revenue v. De MariaSupreme Court of Florida · 1976
- Straughn v. StoryDistrict Court of Appeal of Florida · 1976
- Department of Revenue v. WatsonDistrict Court of Appeal of Florida · 1976